Research expenditure approval conditioned on separate research accounts, annual returns and audited financial submissions.
Approval under section 35(1)(ii) recognises the Society of Nuclear Medicine, India as an association eligible for research-related tax treatment, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31st May, and submitting audited accounts, income and expenditure statements, and balance-sheets to the prescribed authority and tax offices by 30th June. The approval is time-limited to 1 April 1988-31 March 1989 and requires timely application for extension before expiry.

Approval under section 35(1)(ii) grants conditional research-institution status, requiring separate research accounts and annual audited filings.
Approval under section 35(1)(ii) recognizes Serum Institute of India Research Foundation, Pune as an association eligible for research-related tax consideration, conditioned on maintaining separate research accounts, filing annual returns of scientific research activities by 31 May, submitting audited accounts and balance-sheet copies to prescribed authorities by 30 June, and applying for extension of approval before its expiry; late renewal applications may be rejected. The notification specifies the institute's details and the approval period from 1 April 1988 to 31 March 1989.

Approval under section 35(1)(ii) confers association research-exemption status, conditional on separate accounts, returns, and audited filings.
Approval under section 35(1)(ii) classifies the Indian Cancer Society, Jamshedpur as an Association eligible for research-related tax recognition, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance sheet by 30th June to specified tax authorities, and applying for extension of approval before expiry to avoid rejection.

Approval under section 35(1)(iii) grants association status for scientific research, subject to accounting, reporting, audited accounts, and renewal.
Approval of the Indian School of Political Economy, Pune as an association for scientific research is subject to maintaining a separate research account, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to central tax authorities and the concerned Commissioner, and applying for renewal of approval before its expiry.

Approval under Section 35(1)(ii): research association recognition conditioned on separate accounts, annual returns and audited statements.
Approval is granted to Bhausaheb Sardesai Memorial Research Foundation as an approved institution under section 35(1)(ii) for 1 April 1988 to 31 March 1989, subject to maintaining separate accounts for scientific research, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet by 30 June to the prescribed authority and specified tax offices, and applying for extension prior to expiry.

Research institution approval requires separate research accounts and annual audited filings to tax authorities and timely renewal applications.
Approval is granted to the Centre for Research in Rural and Industrial Development, Chandigarh as an approved research institution subject to conditions: maintain a separate account for research funds; furnish annual scientific research returns by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and specified tax offices by 30 June; and apply for extension of approval before expiry. The approval is effective for the period from 1 April to 31 March of the stated year.

Research institution approval recognises tax-deduction eligibility subject to annual returns, audited accounts, and renewal requirements.
Approval designates Indian Drug Research Association, Pune, as an approved Institution for research-related tax purposes, conditional on maintaining separate research accounts, filing annual scientific-activity returns in prescribed form, and submitting audited annual accounts, income-and-expenditure statements and balance-sheets to the prescribed authority and specified tax offices by stated annual deadlines; approval is time-limited and requires timely application for extension before expiry.

Research association approval requires separate research accounts, annual returns, audited accounts filing, and timely renewal application.
Approval is granted to Shri A. M. M. Murugappa Chettiar Research Centre, Madras as an Association for research-related Income-tax purposes, subject to maintaining a separate account for research receipts; furnishing annual returns of scientific research activities by 31 May each year; submitting audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority by 30 June with copies to central tax authorities; and applying for extension before approval expiry.

Research approval under section 35(1)(ii) requires annual returns, audited accounts and timely renewal applications.
Vikalang Kendra Rural Research Society, Allahabad is approved as an approved institution for research expenditure purposes for 1 April 1988 to 31 March 1989, subject to maintaining a separate research account, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet by 30 June to the prescribed authority and tax offices, and applying for approval extension before expiry.

Research approval under section 35(1)(ii) grants association status and imposes annual accounts and reporting obligations.
Sandhata Medical Research Society, Miraj, is approved as an Association for purposes of research-related income-tax provisions for the period 1 April, 1988 to 31 March, 1989, subject to conditions: maintain separate research accounts; furnish annual scientific-research returns by 31 May; submit audited accounts, income and expenditure and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the relevant Commissioner; and apply for extension before approval expiry.

Approval under section 35 research institution status imposed with separate accounts, annual activity returns, audited accounts, and renewal requirements.
Approval under section 35 as an institution for scientific research is granted to Dr. Vikram A. Sarabhai A. M. A. Memorial Trust for the period 1 April 1988 to 31 March 1989, conditional on maintaining separate research accounts, furnishing annual returns of research activities by 31 May, submitting audited accounts and balance-sheet to the prescribed authority and tax offices by 30 June, and applying for renewal of approval before expiry to the Central Board of Direct Taxes and DGIT (Exemption).

Approval under section 35(1)(ii): Indian Cancer Society Solapur recognised as research institution subject to annual accounts and returns.
The Department of Scientific and Industrial Research approved Indian Cancer Society, Solapur as an Institution for research-related tax purposes for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain separate research accounts; file annual returns of research activities by 31 May; submit audited accounts, income and expenditure statement and balance-sheet to prescribed authorities and tax offices by 30 June; and apply for renewal before approval expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(iii) granted, subject to separate accounts, annual returns and audited submissions.
Approval is granted to Shri Sohanlal Jain Vidya Prasarak Samiti, Faridabad under section 35(1)(iii) of the Income-tax Act, 1961, effective 1 April 1988 to 31 March 1989, subject to conditions requiring separate research accounts, annual returns of scientific research activities by 31 May, submission of audited accounts and balance-sheet with copies to tax authorities by 30 June, and timely application for extension of approval before expiry.

Approval under section 35(1)(iii): research institution recognition granted subject to separate accounts, annual returns and audited submissions.
Twenty First Century India Society, Chandigarh is approved as an Institution for research recognition under the Income-tax Act, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30 June, and applying for extension of approval before its expiry. The approval is effective from 1 April 1988 to 31 March 1989.

Research institution approval conditions require separate research accounts, annual returns, audited filings, and timely renewal applications.
Approval is granted to Mahatma Gandhi Memorial College Trust, Udupi, as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to conditions requiring separate accounts for research funds, annual returns of research activities by 31st May, audited accounts and balance sheet submissions by 30th June to prescribed authorities and tax offices, and timely application for extension before approval expiry.

Approval of research institution status under section 35 subjects the association to separate accounts, annual returns, and audited filings.
Approval under clause (ii) of sub-section (1) of section 35 is granted to Sah Industrial Research Association, Varanasi as an Association, subject to conditions: maintain separate research accounts; file annual returns of research activities to the prescribed authority by specified annual deadlines; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority and relevant tax offices; and apply for extension of approval before expiry, with late applications liable to be rejected. The notification specifies the institution's address and the effective period of approval.

Approval under section 35(1)(ii) granted to research association subject to reporting, audit and renewal obligations.
Approval under section 35(1)(ii) is granted to the Centre for Water Resources Development and Management, Kunnamangalam (Association), subject to conditions: maintain separate accounts for scientific research receipts; furnish annual research-activity returns by 31 May; submit audited accounts, income-and-expenditure statements and balance-sheet to the prescribed authority, CBOT (DGIT (Exemption)) and the concerned Commissioner by 30 June; and apply for extension before approval expiry. The approval period runs from 1 April 1988 to 31 March 1989.

Auxiliary duty amendment adds tariff entry for almonds in hard shell, modifying the customs exemption notification.
Amendment inserts a new Table entry into Notification No. 107/89-Cus., adding entry "1A" with classification code "8" described as "Almond in hard shell," thereby modifying the miscellaneous exemption notifications under the existing customs notification.

Notification amendment: exemption clause wording clarified to cover any goods falling under the Schedule.
The Central Government, exercising delegated legislative power and invoking public interest, amends an earlier central excise exemption notification by substituting the wording in clause (a) so that the exemption applies to any goods falling under the said Schedule, thereby clarifying and aligning the clause's coverage with the Schedule.

Notification under section 10(23C)(v): Central Government notifies Shri Hariharaputra Bhajan Samaj for assessment year 1988 89.
Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies "Shri Hariharaputra Bhajan Samaj, Bombay" for the purposes of that provision for the assessment year 1988-89 by Notification No. S.O.977 dated 16-3-1989.